CHAPTER I
  ECONOMIC CONTENT OF PUBLIC FINANCE
5 [introduction.]
6 What Is Finance?
7 What Is Public Finance?
9 Public Finance in Capitalist Countries
10 Public Finance in Socialist Countries
11 Public Finance in Developing Countries
  CHAPTER II
  MODERN STATE FINANCIAL SYSTEMS
13 [introduction.]
13 Definition of State Finance
14 The Role of State Finance
15 General Features of the State Financial System
17 Specific Features of the Financial System of Capitalist Countries
23 The Financial System of Socialist Countries
27 The Financial System of Developing Countries
  CHAPTER III
  STATE FINANCIAL SYSTEM OF THE USSR
37 [introduction.]
38 The Emergence of the Soviet Financial System
42 Organisation and Functions of the Soviet Financial System During the Building of the Economic Foundations of Socialism
46 Development of the Soviet Financial System During the Full-Scale Construction of Socialism
52 The Soviet Financial System During the Building of Communism
  CHAPTER IV
  THE SOVIET BUDGET SYSTEM
54 [introduction.]
54 Composition of the Soviet Budget System
58 The Emergence of the Soviet Budget System and Its Role in Creating the Economic Prerequisites of Socialism
60 State Budget Revenue During the Building of the Economic Foundations of Socialism
67 State Budget Expenditures During the Building of the Foundations of Socialism
69 The Budget System During the Full-Scale Building of Socialism
71 Development of the Soviet State Budget During the Building of Communism
75 Compilation of the Draft State Budget
78 Approval of the State Budget
83 Execution of the State Budget
  CHAPTER V
  SOVIET FINANCE AND THE ECONOMIC REFORM
86 [introduction.]
86 The Main Aim of the Economic Reform
89 The Content of the Economic Reform
91 New Planning Conditions
94 The Profit of Enterprises
99 Profitability of Enterprises
103 Charge for the Use of Productive Assets
104 Fixed Payments to the Budget
105 Distribution of the Profits of Enterprises
108 Formation of Material Incentive Funds
111 Financial Relations Between the Budget and the National Economy Under the New System
116 The Wholesale Price Reform
119 Development and Strengthening of Cost Accounting
  CHAPTER VI
  CREDIT AND CREDIT SYSTEMS
124 [introduction.]
124 The Content and Role of Credit and Its Different Forms
125 Credit Under Capitalism
128 Credit Under Socialism
132 Credit Institutions
132 Credit Institutions in Capitalist Countries
141 Credit Institutions in Developing Countries
  CHAPTER VII
  THE ORGANISATION AND DEVELOPMENT OF THE SOVIET CREDIT SYSTEM
145 [introduction.]
145 The Emergence and Organisation of the Soviet Credit System
150 Early Development
151 The Soviet Credit System During the Full-Scale Building of Socialism
  CHAPTER VIII
  THE SOVIET CREDIT SYSTEM TODAY
159 [introduction.]
159 The Structure of the Soviet Credit System
161 Functions and Tasks of Soviet Banks
165 The Crediting of Enterprises, Building Contractors and the General Population
173 International and Domestic State Credit in the USSR
176 Planning of Credit in the USSR
178 The Greater Role of Credit Under the Economic Reform
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Notes